Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-326h
Civil actions
# (a)
An action may be maintained in any court of competent jurisdiction to prevent, restrain or enjoin a violation, or imminent threat of a violation of any of the provisions of sections 12-326a to 12-326h, inclusive. Such an action may be instituted by any person injured by any violation or threatened violation of said sections, or by the Attorney General upon the request of the Commissioner of Revenue Services. If in such action a violation or threatened violation of said sections shall be established, the court shall enjoin and restrain, or otherwise prohibit, such violation or threatened violation. In such action it shall not be necessary that actual damages to the plaintiff be alleged or proved, but where alleged and proved, the plaintiff in said action, in addition to such injunctive relief and costs of suit, including reasonable attorney's fees, shall be entitled to recover from the defendant the actual damages sustained by such plaintiff.
# (b)
In the event that no injunctive relief is sought pursuant to subsection (a) of this section, any person injured by a violation of sections 12-326a to 12-326h, inclusive, may maintain an action for damages and costs of suit in any court of competent jurisdiction.
# (c)
For the purpose of this section, evidence of any advertisement offering to sell or sale of cigarettes by any distributor or dealer at less than cost to him or evidence of any offer of a rebate in price or the giving of a rebate in price or an offer of a concession or the giving of a concession of any kind or nature whatsoever in connection with the sale of cigarettes or the inducing or attempting to induce or the procuring or the attempting to procure the purchase of cigarettes at a price less than cost to the distributor or dealer shall be prima facie evidence of intent and likelihood to injure competition and to destroy or substantially lessen competition. (P.A. 90-293, S. 8.) (Return to ChapterTable of Contents) (Return toList of Chapters) (Return toList of Titles) Secs. 12-327 to 12-330. Suspension or revocation of licenses. Hearing; appeal. Unfair Sales Practices Act not to apply. Allocation of funds for administration. Sections 12-327 to 12-330, inclusive, are repealed. (1949 Rev., S. 2008–2011; 1951, 1953, S. 1133d; 1963, P.A. 90, S. 1–3; 651, S. 6; P.A. 76-248, S. 1–3; P.A. 77-614, S. 139, 610; P.A. 84-492, S. 7. 8; P.A. 86-403, S. 128, 132.) (Return to ChapterTable of Contents) (Return toList of Chapters) (Return toList of Titles)
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In this chapter (40 sections)
- 12-296a · Additional tax imposed in direct relationship to amount of…
- 12-297 · Exemptions from tax
- 12-298 · Commissioner to supply stamps or decals
- 12-299 · Metering machine
- 12-300 · Resale of stamps restricted. Redemption
- 12-301 · Nonresidents may be authorized to affix stamps
- 12-302 · Distributors to affix stamps
- 12-303 · Dealers to affix stamps
- 12-304 · Sale of unstamped cigarettes prohibited. Penalty
- 12-305 · Unstamped cigarettes, vehicles in which transported, subject…
- 12-306 · Invoices or delivery tickets required in transportation of…
- 12-306a · Cigarette transporter to hold invoices or delivery tickets
- 12-306b · Penalty for wilful failure to submit a required report or pay…
- 12-307 · Procedure on sale after confiscation
- 12-308 · Fraudulent stamps
- 12-309 · Taxpayers to keep records; commissioner may examine.…
- 12-309a · Reports from carriers, warehousemen, bailees. Examination of…
- 12-310 · Oaths and subpoenas
- 12-311 · Hearings by commissioner
- 12-312 · Appeals from decisions of commissioner
- 12-313 · Administration. Regulations. Waiver of filing of reports
- 12-314 · Packaging for sale. Penalties
- 12-314a · Certain promotional samples authorized
- 12-314b · Penalty
- 12-315 · Sale of unstamped cigarettes from one licensed distributor to…
- 12-315a · Report on enforcement efforts
- 12-316 · Imposition of tax
- 12-317 · Return to be filed
- 12-318 · Seizure for nonpayment of tax
- 12-319 · Imported cigarettes on which tax has been paid
- 12-320 · Two hundred or fewer cigarettes not taxable
- 12-321 · Penalty
- 12-326a · Definitions. Presumptions of costs of doing business
- 12-326b · Sale or purchase of below cost cigarettes by dealers and…
- 12-326c · Sales between distributors
- 12-326d · Certain sales below cost permitted
- 12-326e · Bonus or combination with other articles for sale forbidden
- 12-326f · Exemptions
- 12-326g · Penalty
- 12-326h · Civil actions